Deflator coefficients for 2026 approved by Ministry of Economic Development

The new deflator coefficients have been approved by Order No. 734 of the Ministry of Economic Development dated November 6, 2025. These indicators are used to calculate personal income tax (PIT), patent costs under the PSN system, trade levies, and for the simplified taxation system (STS).

Deflator coefficients for 2025 were: PIT — 2.594; STS — 1.000; trade levy — 1.976; additional income tax on hydrocarbon extraction — 1.388; PSN — 1.144; wildlife and aquatic resource levy — 1.080.

Deflator coefficients for 2026 are: PIT — 2.842; STS — 1.090; trade levy — 2.165; additional income tax on hydrocarbon extraction — 1.520; PSN — 1.253; wildlife and aquatic resource levy — 1.183.

Deflator coefficients are applied to:

• calculate PIT payments for foreign citizens working under a patent (Article 227.1 of the Tax Code);
• determine the income limit for STS eligibility and residual asset value limits (Articles 346.12–346.13);
• adjust the maximum potential income under PSN (Article 346.43);
• set trade levy rates for retail market operators (Article 415.4);
• calculate the tax base for additional income from hydrocarbon extraction (Article 333.55.4);
• determine fees for the use of wildlife and aquatic biological resources (Article 333.3).

The approved 2026 coefficients are higher than those for 2025, which means related tax and non-tax payments will increase accordingly.